Revenue cut-off scripts fail when the sample window is either so wide that fieldwork never ends or so narrow that shipping delays hide in the blind spot.
Prefer shipping and billing twins
For goods businesses, pair each shipping document near period-end with its invoice date. The checklist should force both documents onto the same tick line rather than sampling invoices alone.
Mind warehouse cut-off memos
In Kaohsiung manufacturing sites we visit, warehouse supervisors often keep handwritten cut-off sheets that never reach the ledger extract. Your script needs a step that asks for those sheets before you declare the population complete.
Document the excluded days
If you exclude weekends or plant shutdowns from the sample frame, write it on the script cover. Audit committee readers should see the boundary without hunting through working papers.